Tax Incentives and Tax Aggressiveness: A Study on Electrical and Electronics Companies in Malaysia

Authors

  • Sharifah Saidatul Balkiah Syed Rohani
  • Mohd Rizal Palil
  • Siti Fatimah Abdul Rashid

Abstract

This paper aims to determine factors contributing to the tax aggressiveness among incentivised electrical and electronic (E&E) companies in Malaysia. The specific objectives were to examine whether characteristics of incentivised companies, such as size, profitability, leverage, capital intensity, and ownership, influence tax aggressiveness. It employs correlation analysis, multiple regression, and independent sample t-test to test a sample of 230 incentivised E&E companies (from 2017 to 2019). The findings suggested that only profitability, leverage, and capital intensity significantly influence tax aggressiveness, while size and ownership were insignificant towards tax aggressiveness. Keywords: Tax incentive; tax aggressiveness; tax incentive; electrical & electronics

Downloads

Published

2023-11-01

Issue

Vol. 20 (2023): ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE

Section

Articles

License

Authors who publish with this journal agree to the following terms:
  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).